An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning

Fleming, Damon M.; Chow, Chee W.; Su, Weixu

doi:10.1007/s10551-009-0267-x

Cited by 34 publications

(22 citation statements)

References 70 publications

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“…This study uses accounting students as the participants rather than auditors. Although we have provided strong arguments for the use of final-year accounting students as proxies for entrylevel auditors (Chan & Leung 2006;Farag & Elias 2012;Fleming et al 2010;Geiger & Ogilby 2000;Hughes et al 2009;Kwock et al 2016;Ying & Patel 2016), they have not been exposed to real audit practices. Hence, the participants possibly use their own perceptions to interpret the case given in the experiment.…”

Section: Resultsmentioning

confidence: 93%

“…Consistent with prior studies (such as Chan & Leung 2006;Farag & Elias 2012;Fleming et al 2010;Geiger & Ogilby 2000;Hughes et al 2009;Kwock et al 2016;Ying & Patel 2016), this study uses final-year accounting students in both undergraduate and professional programs as proxies for entry-level auditors. Final-year students are used because they have not been influenced by, or directly exposed to, the organizational cultures of audit firms.…”

Section: Introductionmentioning

confidence: 96%

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Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Fatmawati

Mustikarini

Fransiska

2018

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This study examines the extent to which enrollment in accounting programs influences students' skepticism levels. We compare the skepticism scores between final-year accounting students in undergraduate and professional programs. This study also investigates the impacts of trait skepticism and situational skepticism on the participants' initial judgment of fraud or errors. Situational skepticism in this study is represented by audit experience from previous years. This study employs an experimental design of 2x3 between-subjects, where trait skepticism is divided into higher and lower levels, and the audit experience from previous years is manipulated into positive, negative and neutral. The participants in this study are 227 accounting students from both undergraduate and professional programs. The results of this study show that accounting students in the professional program are likely to exhibit higher levels of trait skepticism compared to their counterparts in the undergraduate program. The results also indicate that participants make an audit judgment based mainly on their prior experience with the client, not on their trait skepticism. This propensity is more salient particularly in the case of the less-skeptical participants. In sum, the higher that the formal education of a participant is, then the higher is his/her trait skepticism, and thus he/she is able to retain his/her skeptical judgments regardless of his/her prior experience with the client. ABSTRAK Makalah ini mengkaji tahap sejauh mana pendaftaran dalam program perakaunan mempengaruhi tahap skeptisisme pelajar. Kami membandingkan skor skeptisisme di antara pelajar perakaunan akhir tahun dalam program sarjana dan profesional. Kajian ini juga menyelidik kesan skeptisisme bawaan dan skeptisisme keadaan terhadap penilaian awal peserta terhadap penipuan atau ralat. Skeptisisme keadaan dalam kajian ini diwakili oleh pengalaman audit dari tahuntahun sebelumnya. Kajian ini menggunakan reka bentuk eksperimen 2x3 antara subjek, di mana skeptisisme bawaan dibahagikan kepada tahap yang tinggi dan rendah, dan pengalaman audit dari tahun-tahun sebelumnya dimanipulasi menjadi positif, negatif dan neutral. Peserta dalam kajian ini adalah terdiri daripada 227 pelajar perakaunan dari program sarjana dan profesional. Hasil kajian ini menunjukkan bahawa pelajar perakaunan dalam program profesional cenderung menunjukkan tahap skeptisisme bawaan yang lebih tinggi berbanding rakan sejawat mereka dalam program sarjana. Hasil kajian juga menunjukkan bahawa para peserta membuat penilaian audit berdasarkan pengalaman terdahulu mereka dengan klien, dan bukan berdasarkan skeptisisme bawaan mereka. Kecenderungan ini lebih menonjol, terutamanya untuk kes peserta yang kurang skeptikal. Kesimpulannya, semakin tinggi tahap pendidikan formal peserta, semakin tinggi skeptisisme bawaannya, dan dengan itu dapat mempertahankan penilaiannya skeptikalnya tanpa menghiraukan pengalaman terdahulunya dengan klien.Kata kunci: Pendidikan dan latihan; program profesion perakaunan; skeptisis...

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Section: Resultsmentioning

confidence: 93%

Section: Introductionmentioning

confidence: 96%

Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Fatmawati

Mustikarini

Fransiska

2018

View full text Add to dashboard Cite

show abstract

“…Although the widespread use of DIT (Christensen et al, 2016;Fleming et al, 2010), a number of researchers in the field of accounting criticized the DIT ability to accurately capture the cognitive capacity for moral thinking without no biases and that there are more productive means for understanding the ethical decision process (Flory et al,1993;Sweeny and Fisher,1998;Bay, 2002). more troubling is the tentative connection between DIT score and behavior, and the possibility that the relationship may be quadratic rather than linear, and that This test measures moral development in general and does not measure the other aspects of operational processes of ethical decision-making.…”

Section: Rest's Model and Defining Issues Test (Dit)mentioning

confidence: 99%

Auditors’ ethical reasoning in developing countries: the case of Egypt

Abdelhak¹,

Elamer²,

AlHares³

et al. 2019

IJOES

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Purpose The purpose of this study is to investigate Egyptian auditors’ ethical reasoning, to understand whether auditors’ ethical reasoning is influenced by audit firm size and/or auditor’s position. Design/methodology/approach This paper draws on 178 questionnaires that include six different ethical scenarios. This paper also uses the accounting ethical dilemma instrument that is developed by Thorne (2000) to measure the ethical reasoning of Egyptian auditors. Findings The findings are threefold. First, this study finds that the general level of deliberative ethical reasoning of auditors working in the Central Auditing Organization (CAO) and small firms are categorized in the post-conventional level, while auditors working in big and medium firms are categorized in conventional level. Second, the result suggests that there is a negative relationship between ethical reasoning and audit firm size in Egypt. Finally, the results show that ethical reasoning levels decrease when the position of auditors increase except for auditors working in CAO. Originality/value This study adds to the scarce literature in developing countries that measure auditors’ ethical reasoning. The findings suggest that auditors’ ethical reasoning depends on auditor’s firm size and the position the auditor holds within the firm. These findings will aid policymakers and regulators, especially in developing countries, to avoid any potential risk regarding professional misconduct and in evaluating the adequacy of the current code of ethics.

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“…To that effect, it has been shown that culture is closely incorporated into the accountant's development, training, standard setting and application of accounting standards (Buys, Schutte, & Andrikopoulos, 2012). It is also not surprising that as China attracts numerous foreign investments and Chinese firms accelerate their escalation of global markets, studies comparing western and eastern cultures and their relation to accounting standards are on the rise (Healy & Palepu, 2000;Flemming, Chow, & Su, 2010).…”

Section: International Standards and Cultural Differencesmentioning

confidence: 99%

Comparing Chinese and Canadian Accounting Students’ Expectations and Experiences

Bélanger¹,

McCartney²,

Leonard³

et al. 2013

IJBM

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This paper examines differences between Chinese and Canadian accounting students' perceptions of academic experiences and expectations. The emerging adults from Chinese (n=862) and Canadian (n=434) universities expressed their opinions by responding to a survey including questions rating various aspects of their university experiences, academic expectations, preferences to work independently or collectively, and support from professors. Results indicate there were marked differences in all four categories between the two samples. The study aims to offer insight for educators and institutions in preparing tomorrow's accounting professionals to work and compete on a global scale and abide by technical and ethical standards.

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An Exploratory Study of Chinese Accounting Students’ and Auditors’ Audit-specific Ethical Reasoning

Abstract: Chinese accounting students, Chinese auditors, national culture, ethical reasoning,

Cited by 34 publications

References 70 publications

Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Does Accounting Education Affect Professional Skepticism and Audit Judgment?

Auditors’ ethical reasoning in developing countries: the case of Egypt

Comparing Chinese and Canadian Accounting Students’ Expectations and Experiences

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